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2019 (9) TMI 578

..... T:- Rule 6(3A), Clause (f) which is applicable in the present case, there is no time limit provided for claiming the credit. Further, the relevant date as provided in Section 11B of the Central Excise Act is also to be counted from the date of adjustment of duty after the final assessment which is specially provided in Clause (eb) of Section 11B. Further, in the present case, the final adjustment happens on 30.11.2017 and that is the relevant date for the purpose of reckoning the period of limitation as provided in Section 11B and if that date i.e., 30.11.2017 is taken, then the refund claim filed on 4.7.2018 is within the period of limitation. Both the authorities have wrongly interpreted the relevant date as provided in Section 11B as wel .....

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..... the reply of the appellant, the refund claim was rejected for being hit by limitation. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A) who rejected the same. 3. Heard both the parties and perused the records. 4. Learned counsel appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the provisions of CENVAT credit as well as Section 11B of the Central Excise Act. He further referred to Rule 6(3A) which provides for the reversal of CENVAT credit. For the purpose of reference, Rule 6(3A) is reproduced herein below: a. The assessee shall intimate in writing to the Superintendent of Central Excise for exercising the .....

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..... tion of the term relevant date and as per clause (eb) of the relevant provisions. The relevant date means, in a case, where duty of excise is paid provisionally under this Act or the Rules made thereunder, the date of adjustment of duty after the final assessment thereof. He further submitted that the relevant date in the case of the present assessee is date of final adjustment i.e., 30.11.2017 and that duty paid should be considered as the relevant date and if that date is considered as the relevant date , then the refund is within limitation. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that in Rule 6(3A), Clause (f) .....

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